Behavioral Explanation of Tax Asymmetries
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Cited by:
- Martin Jacob & Jan Södersten, 2013.
"Mitigating Shareholder Taxation in Small Open Economies?,"
Finnish Economic Papers, Finnish Economic Association, vol. 26(1), pages 1-12, Spring.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series, Center for Fiscal Studies 2012:3, Uppsala University, Department of Economics.
- Jacob, Martin & Södersten, Jan, 2012. "Mitigating shareholder taxation in small open economies?," Working Paper Series 2012:12, Uppsala University, Department of Economics.
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More about this item
Keywords
Asymmetric Taxation; Loss Offset Rules; Loss Aversion; Behavioral Economics;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2011-11-01 (Public Economics)
- NEP-PUB-2011-11-01 (Public Finance)
- NEP-UPT-2011-11-01 (Utility Models and Prospect Theory)
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